In 2006 the OECD began to compile annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of partner economies that agreed to provide such statistics. MAP Statistics up to 2015 were available for each of the countries listed below.
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Now available: 2016 MAP Statistics ![]() The MAP statistics to be submitted by members of the Inclusive Framework, under the agreed MAP statistics reporting framework with effect from reporting period 2016, are now available. |
In addition, starting with the 2008 reporting period, the statistics of some countries divided MAP cases into cases with OECD member countries and cases with Partner economies (where those countries have provided that information). More information on the MAP reporting framework, including the definitions of terms used in reporting, can be found in the 2007 Report "Improving the Resolution of Tax Treaty Disputes".
The 2015 statistics revealed that at the end of the 2015 reporting period, the total number of open MAP cases reported by OECD member countries was 6176, a 14% increase as compared to the 2014 reporting period and a 163% increase as compared to the 2006 reporting period (MAP cases involving two OECD member countries are double-counted in this total). For the OECD member countries for which data was provided, the average time for the completion of MAP cases with other OECD member countries was:
OECD member countries |
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(click on the country name for the statistics by year for that country) | |||||||||
---|---|---|---|---|---|---|---|---|---|
Australia | Austria | Belgium | Canada | ![]() |
Chile | ||||
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Czech Republic | Denmark | Estonia | Finland | ![]() |
France | |||
![]() |
Germany | Greece | Hungary | Iceland | ![]() |
Ireland | |||
|
Israel | Italy | Japan | Korea | ![]() |
Latvia | |||
|
Luxembourg | Mexico | Netherlands | New Zealand | ![]() |
Norway | |||
Poland | Portugal | Slovak Republic | Slovenia | ![]() |
Spain | ||||
Sweden | Switzerland | Turkey | United Kingdom | ![]() |
United States | ||||
Partner economies |
|||||||||
(click on the country name for the statistics by year for that country) | |||||||||
|
Argentina |
|
China |
|
Costa Rica | Lithuania | ![]() |
South Africa |
The tables below show the number of new MAP cases initiated in 2006 through 2015 and the inventory of open MAP cases at the end of each reporting period for OECD member countries and for certain Partner economies that have provided statistics. For detailed country-by-country statistics, please click on the country name for a link to the statistics for that country.
OECD member countries |
|||||||||||
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 | ||
---|---|---|---|---|---|---|---|---|---|---|---|
|
9 |
13 |
8 |
19 |
21 |
10 |
10 |
8 |
10 | 14 | |
|
29 |
26 |
36 |
30 |
38 |
35 |
61 |
41 |
49 | 43 | |
|
31 |
30 |
71 |
213 |
120 |
120 |
151 |
124 |
205 |
428 |
|
|
76 |
70 |
85 |
103 |
101 |
94 |
87 |
127 |
127 | 130 | |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 | 0 | |
|
5 |
10 |
5 |
6 |
8 |
12 |
13 |
7 |
12 | 11 | |
|
15 |
18 |
21 |
22 |
20 |
24 |
24 |
22 |
43 | 52 | |
![]() |
-- |
-- |
-- |
-- |
-- |
0 |
0 |
0 |
1 | 2 | |
|
1 |
11 |
8 |
5 |
11 |
13 |
14 |
56 |
49 | 20 | |
|
104 |
100 |
154 |
169 |
135 |
173 |
181 |
216 |
201 | 173 | |
|
212 |
186 |
177 |
177 |
150 |
306 |
277 |
267 |
374 | 363 | |
|
1 |
2 |
-- |
-- |
-- |
5 |
3 |
3* |
4 | 6 | |
|
4 |
3 |
1 |
2 |
1 |
0 |
1 |
2 |
4 | 4 | |
|
1 |
0 |
0 |
0 |
0 |
1 |
2 |
1 |
4 | 1 | |
|
3 |
3 |
2 |
6 |
7 |
6 |
12 |
12 |
5 | 13 | |
|
-- |
-- |
-- |
-- |
4 |
9 |
5 |
3 |
3 | 2 | |
|
14 |
20 |
14 |
31 |
22 |
41 |
45 |
52 |
89 | 80 | |
|
37 |
49 |
40 |
44 |
34 |
22 |
31 |
36 |
45 | 38 | |
|
8 |
9 |
13 |
25 |
13 |
24 |
22 |
23 |
33 | 42 | |
-- | -- | -- | -- | -- | -- | -- | 0 | 0* | 3 | ||
|
22 |
31 |
31 |
25 |
35 |
75 |
39 |
45 |
116 | 212 | |
|
14 |
11 |
5 |
10 |
4 |
5 |
17 |
12 |
4 | 3 | |
|
80 |
57 |
-- |
64 |
51 |
34 |
83 |
75 |
87 | 128 | |
|
4 |
5 |
2 |
6 |
4 |
4 |
3 |
14 |
28 | 7 | |
|
15 |
21 |
30 |
21 |
16 |
7 |
10 |
26 |
18 | 33 | |
|
11 |
7 |
19 |
14 |
7 |
9 |
5 |
19 |
18 | 6 | |
|
10 |
7 |
5 |
14 |
17 |
15 |
17 |
6 |
11 | 11 | |
|
0 |
-- |
1 |
1 |
3 |
4 |
1 |
2 |
2 | 3 | |
|
-- |
-- |
3 |
0 |
2 |
2 |
3 |
6 |
11 | 5 | |
|
18 |
67 |
24 |
24 |
24 |
18 |
36 |
25 |
33 | 30 | |
|
72 |
61 |
104 |
64 |
104 |
111 |
100 |
65 |
91 | 92 | |
|
-- |
45 |
99 |
119 |
65 |
112 |
120 |
131 |
109 | 148 | |
|
0 |
2 |
1 |
3 |
4 |
0 |
0 |
2 |
2 | 2 | |
|
-- |
55 |
44 |
56 |
68 |
54 |
69 |
79 |
117 | 115 | |
|
240 |
257 |
308 |
326 |
252 |
279 |
236 |
403 |
354 | 289 | |
TOTAL |
1036 |
1176 |
1311 |
1599 |
1341 |
1624 |
1678 |
1910 |
2259 | 2509 | |
* Where a country did not report the number of new MAP cases initiated in the reporting period, this chart uses the number of new MAP cases reported for the preceding reporting period. These numbers are indicated with an asterisk. †Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period. |
|||||||||||
Partner economies |
|||||||||||
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 | ||
|
-- |
-- |
0 |
1 |
0 |
-- |
-- |
-- | -- | 1 | |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
23 | 29 | 25 | ||
![]() |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- | 1 | 0 | |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- | -- | 0 | ||
|
-- |
-- |
4 |
1 |
5 |
5 |
3 |
2 | 4 | 13 | |
TOTAL |
-- |
-- |
4 |
2 |
5 |
5 |
3 |
25 |
34 | 39 |
†China reported MAP statistics to the OECD for the first time for the 2013 reporting period. ‡Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period. ††Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period. |
OECD member countries |
|||||||||||
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 | ||
---|---|---|---|---|---|---|---|---|---|---|---|
|
16 |
23 |
22 |
23 |
27 |
21 |
21 |
23 |
18 | 22 | |
|
144 |
152 |
105 |
120 |
106 |
110 |
137 |
156 |
180 | 185 | |
|
81 |
95 |
152 |
265 |
142 |
241 |
305 |
317 |
492 | 632 | |
|
134 |
153 |
186 |
206 |
225 |
225 |
222 |
235 |
257 | 272 | |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 | 0 | |
|
13 |
13 |
4 |
8 |
13 |
14 |
16 |
21 |
26 | 33 | |
|
82 |
82 |
79 |
86 |
67 |
57 |
55 |
57 |
72 | 148 | |
|
-- |
-- |
-- |
-- |
-- |
0 |
0 |
0 |
1 | 1 | |
|
12 |
22 |
20 |
22 |
32 |
37 |
50 |
103 |
109 | 95 | |
|
254 |
233 |
328 |
427 |
490 |
539 |
551 |
618 |
549 | 566 | |
|
476 |
527 |
519 |
543 |
484 |
702 |
787 |
858 |
1029 | 1147 | |
|
4 |
5 |
5* |
5* |
5* |
27 |
30 |
30* |
35 | 28 | |
|
12 |
9 |
10 |
7 |
8 |
4 |
2 |
4 |
8 | 11 | |
|
1 |
1 |
0 |
0 |
0 |
1 |
1 |
0 |
1 | 0 | |
|
4 |
6 |
7 |
13 |
16 |
17 |
22 |
26 |
25 | 28 | |
|
-- |
-- |
-- |
13 |
13 |
14 |
17 |
18 |
17 | 17 | |
|
52 |
63 |
56 |
67 |
80 |
102 |
130 |
174 |
250 | 319 | |
|
67 |
85 |
82 |
90 |
75 |
61 |
70 |
65 |
77 | 95 | |
|
28 |
30 |
30 |
47 |
44 |
59 |
65 |
80 |
98 | 139 | |
![]() |
-- | -- | -- | -- | -- | -- | 0 | 0* | 0* | 1 | |
|
31 |
34 |
35 |
38 |
59 |
109 |
76 |
72 |
123 | 137 | |
|
26 |
23 |
14 |
18 |
12 |
11 |
19 |
14 |
16 | 15 | |
|
120 |
151 |
127 |
118 |
97 |
99 |
140 |
123 |
198 | 259 | |
|
2 |
4 |
1 |
3 |
1 |
1 |
3 |
13 |
18 | 7 | |
|
25 |
32 |
42 |
51 |
52 |
44 |
36 |
49 |
48 | 68 | |
|
26 |
25 |
33 |
32 |
26 |
28 |
29 |
44 |
40 | 42 | |
|
43 |
45 |
47 |
47 |
41 |
42 |
47 |
27 |
27 | 31 | |
|
1 |
4 |
5 |
6 |
7 |
9 |
9 |
15 |
14 | 21 | |
|
-- |
-- |
3 |
1 |
2 |
4 |
4 |
10 |
16 | 12 | |
|
55 |
109 |
66 |
76 |
84 |
87 |
82 |
79 |
78 | 93 | |
|
94 |
100 |
125 |
103 |
134 |
163 |
198 |
183 |
186 | 192 | |
|
33 |
33 |
88 |
143 |
142 |
187 |
231 |
256 |
271 | 328 | |
|
2 |
3 |
2 |
4 |
8 |
4 |
2 |
4 |
4 | 5 | |
|
84 |
109 |
126 |
120 |
131 |
133 |
143 |
160 |
190 | 229 | |
|
430 |
500 |
578 |
724 |
705 |
686 |
573 |
732 |
956 | 998 | |
TOTAL |
2352 |
2671 |
2897 |
3426 |
3328 |
3838 |
4073 |
4566 |
5429 | 6176 | |
* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk. †Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period. |
|||||||||||
Partner economies |
|||||||||||
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 | ||
|
-- |
-- |
2 |
3 |
3 |
3* |
3* |
3* |
3* | 6 | |
|
-- |
-- |
-- |
-- |
-- |
-- |
-- |
43 |
55 | 99 | |
|
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
1 | 0 | |
![]() |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- | 2 | |
|
-- |
-- |
0 |
1 |
4 |
6 |
6 |
6 |
8 | 18 | |
TOTAL |
-- |
-- |
2 |
4 |
7 |
9 |
9 |
52 |
67 | 125 | |
* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk. †China reported MAP statistics to the OECD for the first time for the 2013 reporting period. ‡Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period. ††Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period. |
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